Audit evidence must be:

Audit evidence must be verifiable because it is essential for ensuring that any findings, conclusions, and recommendations made during an audit can be substantiated with concrete proof. Verifiability allows auditors, stakeholders, and decision-makers to ensure that the evidence presented reflects accurate and trustworthy information. This characteristic is vital to maintain the integrity and reliability of the audit process, as it enables independent verification of the findings by others.

In addition, verifiable evidence contributes to establishing the credibility of the audit and helps in assessing compliance with the relevant standards, such as ISO/IEC 27001. This is crucial for demonstrating that the organization's information security management system is properly implemented and effective.